South Carolina Code 12-6-620. Computation of gross, adjusted gross, and taxable income of nonresident individual, trust, and estate
Current as of: 2023 | Check for updates
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Terms Used In South Carolina Code 12-6-620
- individual: means a human being. See South Carolina Code 12-2-20
- Nonresident estate: means an estate other than a resident estate. See South Carolina Code 12-6-30
- Nonresident trust: is a trust other than a resident trust. See South Carolina Code 12-6-30
A nonresident individual, nonresident trust, and nonresident estate‘s South Carolina gross income, adjusted gross income, and taxable income is computed as provided in § 12-6-1720.